Richmond VA

Assessor's Office

Application for Exemption from Real Estate Taxation

Last Updated: 2013-01-28

The city of Richmond is authorized to allow exemption from real estate taxation for certain properties pursuant to Article X, Section 6,
of the Constitution of Virginia, Chapter 36 of Title 58.1-3606 of the Code of Virginia, or Section 98 of the City Code of Richmond.

Property considered for exemption from real estate taxation must qualify by
general classification. The appropriate
Application for Exemption must be completed and filed with the
City Assessor no later than July 1st prior to the calendar year in which the exemption is requested.

Exemptions are not prorated during the current year except in the case of governmental or religious use. All other exemption requests,
if approved, are effective January 1st of the following year.

Exempted by Classification

Properties Exempted by Classification are those described in Section 6, Article X of The Constitution of Virginia. Property uses
include:

Government

Places of worship

Residences of ministers

Public libraries

Institutions of learning

Public hospitals

Exempted by Designation

The City of Richmond does not accept applications for exemption by designation, as per City Ordinance, Section 98- 249.1.

Application for Exemption for Disabled Veterans

The following law was effective January 1, 2011:

Code of Virginia § 58.1-3219.5. Exemption from taxes on property for disabled veterans.

A. Pursuant to Article X, Section 6-A of the Constitution of Virginia, the General Assembly hereby exempts from taxation
the real property, including the joint real property of husband and wife, of any veteran who has been rated by the U.S. Department of
Veterans Affairs or its successor agency pursuant to federal law to have a 100 percent service-connected, permanent, and total
disability, and who occupies the real property as his principal place of residence.